CLAIM Mother in law ?

[TAXNJ]

I think "Tax burn out" may be near but here is the situation.

Can Parent (Mother in law) be claimed as a Dependent by Son & son’s wife who
Paid over ½ cost of keeping up the main home (Mother in law lived in their home) ?

Scenario of Parent (Mother in law)in 2006:

Mother in law Husband died in 2006

Deceased Husband Social security benefits $7227.00 (for dependency test this is not consider “gross income” since it is non taxable)

Deceased Husband Dividend & Interest = $118.00

Mother in law interest income = $884.00

Thanks in advance

[jainen]

about the others

>>½ cost of keeping up the main home<<

What does this have to do with anything? Okay, relationship and gross income are two of the requirements for qualified relative. How about the others?

[TAXNJ]

other tests

sorry did not mean to get you upset

1- not claimed as dependent on someone else's return

2- Parent (mother in law) does not have to file a return with deceased husband (based on figures given)

3- US citizen

4- Support provided by Son & daughter in law that Parent (mother in law) lived with

[jainen]

other tests

Just so. Now, what was your question again?

[TAXNJ]

Jainen

Thank you for your professional response. You are a great communicator

[jainen]

parameters

>>your professional response<<

You didn't provide any parameters for the response you sought. Since your base was "burn out" and your thanks were given in advance, it seemed that almost anything would be good.

I took the tack that I did for two reasons. First, to suggest that you can't get a reliable answer if you don't provide all the information needed. Secondly, to emphasize what I assumed (correctly, as it turned out), that you had already worked through the dependency tests and the correct, supportable position was right there on your own desk.

Perhaps you were piqued that I didn't spoon-feed you the regs, but I gave you the benefit of the doubt, nobody else answered at all, and I'll bet qualified relative is "burned IN" now.

[Gretel]

Puuh.

If kids paid more than half of parents support and all other tests are met, parent can be claimed. Parent could have lived of savings, so the most important thing is the 50% support test.